SB 1017 - Lewis, Patty
Authorizes a state sales tax exemption for food
Bill Details
Sponsor
LR Number
4583S.01I
Title
SB 1017
House Handler
N/A
Journal Page
N/A
Effective Date
August 28, 2026
Committee
Current Status
SCS Voted Do Pass w/SCS SBs 1017 & 1239 Economic and Workforce Development Committee (4583S.04C)
Quick Links
Amendments
No amendments available
CURRENT BILL SUMMARY
SCS/SBs 1017 & 1239 - Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes. (Section 144.014)
This provision is identical to SB 688 (2025), SB 734 (2025), and SCS/SB 161 (2023), and to a provision in SB 57 (2025) and SCS/HCS/HB 154 (2023), and is substantially similar to SB 659 (2025), HB 345 (2025), HB 432 (2025), HB 872 (2025), HB 1587 (2025), HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 1029 (2025), HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022).
The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020)
JOSH NORBERG